https://www.taxtmi.com/article/detailed?id=10144 Mere acceptance of joint custody without transfer of ownership or risk does not amount to supply; when delivery is conditional on payment and instalments remain unpaid, the seller retains property and risk, and goods destroyed before delivery cannot constitute supply under the GST concept. Absence of invoice or completed delivery supports that joint custody alone does not trigger tax liability. en-us Tue, 28 Dec 2021 10:59:22 +0530 Tue, 28 Dec 2021 10:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10144 Mere acceptance of joint custody without transfer of ownership or risk does not amount to supply; when delivery is conditional on payment and instalments remain unpaid, the seller retains property and risk, and goods destroyed before delivery cannot constitute supply under the GST concept. Absence of invoice or completed delivery supports that joint custody alone does not trigger tax liability. Articles Goods and Services Tax - GST Tue, 28 Dec 2021 10:59:22 +0530 https://www.taxtmi.com/article/detailed?id=10144